1. This is a notice of a product ruling made under section 91F of the Tax Administration Act 1994.
2. Product ruling No. 04/13 was issued on 3 November 2004. It relates to the accruing and redemption of Airpoints Dollars in the Air New Zealand Airpoints Programme, and various sections of the Income Tax Act 1994. It will appear in Inland Revenue's Tax Information Bulletin, Vol. 16, No. 10, of November 2004.
3. A copy of the ruling may be obtained by writing to the Manager, Field Liaison & Communication (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington.
RANGI KRISHNAN, Manager, Field Liaison
& Communication (Adjudication & Rulings).